North Carolina 2025-2026 Regular Session

North Carolina House Bill HB316

Caption

House Bill 316

Summary

HB316, titled the Child Care Act, is a broad education and family-support package that combines tax relief, early childhood investments, school nutrition changes, and planning studies. The bill would reenact North Carolina’s child and dependent care tax credit, recodify it in the income tax statutes, and adjust the credit structure for employment-related child care expenses. It also appropriates recurring General Fund money to expand NC Pre-K by 32,000 slots, with the stated goal of serving all eligible 4-year-olds, and to increase subsidized child care funding. The bill further directs public school units, charter schools, regional schools, and laboratory schools to provide school nutrition services under updated statutory requirements, including offering lunch at no cost to students to the extent practicable and tying state funding to school food authority evaluations. It appropriates recurring and nonrecurring funds to support free school lunches and to pay outstanding school nutrition debt. In addition, HB316 provides funding for publicly available child care programs at community colleges and requires reports on the feasibility of expanding such programs and creating a high school child care apprenticeship program.

Impact

HB316 would amend multiple chapters of North Carolina law, including the tax code and public school nutrition statutes, while also creating new appropriations for DHHS, DPI, and the Community Colleges System Office. It would restore and restructure the state child care tax credit, expand state-funded early childhood education and child care subsidies, and impose new operational and funding requirements on school nutrition programs across traditional public schools, charter schools, regional schools, and laboratory schools. The bill would also establish reporting obligations for community colleges and DPI on child care access and apprenticeship pathways.

Sentiment

Based on the bill’s framing and lack of recorded committee debate or votes, the measure appears to be presented as a pro-family, pro-child-care, and pro-school-nutrition initiative with a generally supportive policy orientation. Its title and provisions suggest an emphasis on affordability, access, and support for working families, children, and students. Because there are no transcripts or vote records provided, there is no documented public sentiment in the available record beyond the bill’s substantive goals.

Contention

The main points of potential contention are fiscal and administrative. The bill contains substantial recurring and nonrecurring appropriations, which could draw scrutiny over cost, budget priorities, and long-term sustainability. The free lunch provisions may also raise questions about implementation, eligibility, and how funds are allocated among school food authorities. Another possible area of debate is the mandate-like effect on schools and community colleges, including reporting requirements and the feasibility of creating a statewide or regional high school child care apprenticeship program. No specific objections or supporters are documented in the provided materials.

Companion Bills

No companion bills found.

Previously Filed As

NC HB1167

House Bill 1167

NC HB181

House Bill 181

NC HB1082

House Bill 1082

NC HB663

House Bill 663

NC HB915

House Bill 915

NC HB1146

House Bill 1146 (=S915)

NC HB1163

House Bill 1163

NC H316

Child Care Act

NC HB1142

House Bill 1142

NC HB1066

House Bill 1066

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